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TMI Blog2018 (10) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against the Order-in-Appeal No.44/2009 (H-II) S.Tax dated 29.07.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the appellant herein had engaged various goods transport agency services for transportation of effluent generated in their factory during the period January, 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o rejected. 4. On careful consideration of submissions made, similar issue of transportation of effluent waste through pipeline or conduit, was being considered by the Tribunal as to whether taxable or otherwise, in the case of Gujarat State Fertilizers and Chemicals Ltd Vs CCE [MANU/CS/0316/2014] equivalent to [2015-37-STR-1076] (wherein one of us, Shri M.V. Ravindran was a member) and held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or forming part of the land which are agreed to be served before sale or under the contract of sale;." 4.2 As per definition of 'goods' given in Section 65(50) of the Finance Act, 1994 the meaning of 'goods' for the purpose of Service Tax law has to be as assigned in Clause (7) of Section 2 of the Sale of Goods Act, 1930 the goods has to be a category of 'movable property'. Movable property in g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transportation of effluent and meaning of word "goods" and transportation thereof by the goods transport agency, the above reproduced ratio will cover the issue in favour of the appellant herein. 6. In view of the foregoing, we hold that the impugned order is unsustainable and liable to be set aside and we do so. 7. The impugned order is set aside and the appeal is allowed. (Operative part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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